Importers in the United Arab Emirates must navigate a structured tax and customs framework. A standard 5% Value Added Tax (VAT) applies to most taxable goods imported into the country, which must be declared through the Federal Tax Authority (FTA) portal by registered entities.
B2B transactions require accurate tax invoices containing valid TRN numbers. Free Zone companies enjoy specific customs exemptions when trading within designated zones, but moving goods into the mainland triggers standard import duties, usually set at 5% of the CIF value.
To avoid delays at major ports like Jebel Ali, importers must ensure all commercial invoices, packing lists, and bills of lading match the values registered on their customs declarations. Working with legally established UAE trading partners ensures compliant documentation.